CBP Issues Authorization for End of Year Immediate Delivery, Updated Guidance
CBP authorized the release of most types of merchandise on or after Dec. 17 through Dec. 31 under Immediate Delivery (ID) procedures, it said in a CSMS message.
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Allows Any 2025 HTS Changes to Be Available Early
This “blanket” authorization allows filers of eligible goods released during the period of Dec. 17-31 to file using the interim Harmonized Tariff Schedule changes, which take effect on or after Jan. 1, 2025.
Instructions
A "strict two-step entry process" of filing the entry first, followed by the entry summary, is required when requesting ID for a shipment. CBP said. The entry must be filed within 15 days of the arrival date, and ID requested on the entry before the release of goods, CBP said. "The entry summary must be filed, with estimated duties attached, within 10 working days after the merchandise, or any part of the merchandise, is released," CBP said, and "the date the entry summary is successfully filed will function as the date of entry and will be used for the duty rate calculation."
"Electronically submitted entries that request ID must be submitted by the filer on the entry submission prior to release on an entry-by-entry basis by setting the ‘Immediate Delivery Indicator’ as ‘Y’ transmitted in the SE11 record position 80," CBP said.
"CBP continues to accept a paper CBP Form 3461 for ID for non-ABI [Automated Broker Interface] filings."
CBP noted that absolute quota merchandise and merchandise moved under a transportation in-bond entry is not eligible for this blanket authorization. Tariff rate quota (TRQ) merchandise previously authorized for ID release under 19 CFR § 142.21(e) may still be released; however, the entry summary shall be presented within the time specified in 19 CFR § 142.23 or within the quota period, whichever expires first.